D'Souza Company sold 12,500 units of its product at a price of $75.00 per unit. Total variable cost is $49.00 per unit, consisting of $39.50 in variable production cost and $9.50 in variable selling and administrative cost. Compute the manufacturing (production) margin for the company under variable costing. D'SOUZA COMPANY Manufacturing Margin Units S per unit Total ces Sales Less: Manufacturing margin